NO.PZ2023040501000079
问题如下：
Sunjet Airlines Ltd. (Sunjet), a US-based “no frills” carrier. Nanuk Air Inc. (Nanuk) is a Canadian carrier that Sunjet purchased several years ago. Nanuk, which prepares its translated statements using the current rate method. Napier also asks Cameron what effect Nanuk’s translated statements will have on Sunjet’s other comprehensive income for the current year.
Cameron pulls out some exchange rate data (Exhibit 2).
The best answer to Napier’s question about the effect of Nanuk on Sunjet’s other comprehensive income is that Nanuk’s:
选项：
A.net asset exposure will generate a re-measurement gain.
net liability exposure will generate a re-measurement gain.
net asset exposure will generate a re-measurement loss.
解释：
C is correct. Nanuk is translated under the current rate method, so its translational exposure is its net asset position. The weakening CAD (see Exhibit 2) will generate a re-measurement loss in Sunjet’s other comprehensive income.
A is incorrect. It is the net asset position that is exposed to exchange fluctuations under the current rate method. Per Exhibit 2, the CAD is depreciating vs. the USD so would generate a loss. Candidates may think the CAD is strengthening.
B is incorrect. Nanuk’s net monetary liability position would generate a re-measurement gain under the temporal method, but it is the net asset position that is exposed to exchange fluctuations under the current rate method.
Translation G/L都是因为并表所产生的G/L，都是Unrealized G/L，temporal method下的translation G/L确实是计入了I/S表，但由于它只是由于并表产生的，未来还会依然随汇率变化而持续变化，所以它也确实是一个unrealized G/L。那为啥说是计入I/S呢？
